The current research is an analysis of administrative financial corruption in Tehran Municipality. The participants of this research were the administrators of Tehran municipality with at least 15 years of teaching experience and having a master's degree or higher. Sampling was done with the participation of 15 experts. The data collection tool consisted of two parts, 1- examination and exploration of upstream documents, Tehran municipality documents in the library section, 2- semi-structured interview in the field section, where the semi-structured interview with the participants continued until the theoretical saturation stage. To analyze the qualitative data, the theme analysis method based on the Atreide-Sterling model was used. In order to measure reliability, Holsti's coefficient, Scott P's coefficient, Cohen's kappa index and Kruppendorf's alpha were used, which were confirmed. ATLASTI software is used in the theme analysis. The results of the factor analysis show that among the 70 indicators, 14 basic themes can be identified and 6 categories of constructive themes have been obtained. The constructive categories of the second level are economic procedure, political procedure, social procedure, moral procedure, occupational procedure and cultural procedure. The themes of level one construction are payment system, promotion of bribery.